A model for the configuration of incoming WATS lines by Blake, Roger Holland., Graves, Stephen C., Santos, P. Clark

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Universal basic income and inclusive capitalism: consequences for sustainability by Hall, Ralph P., Ashford, Robert, Ashford, Nicholas A., Arango-Quiroga, Johan

“…Over the past forty years, income growth for the middle and lower classes has stagnated, while the economy (and with it, economic inequality) has grown significantly. …”
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Household sector innovation in China: Impacts of income and motivation by Chen, Jin, Su, Yu-Shan, de Jong, Jeroen PJ, von Hippel, Eric

“…First, we include data on individual income, a resource-related antecedent of household sector innovation. …”
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How gradualist are Chinese reforms? Evidence from rural income determinants by Huang, Yasheng, Qian, Meijun

“…Keywords: Chinese reform; rural finance; income growth; gradualism; reversal…”
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Knowledge representation architecture for context interchannge mediation : fixed income securities investment examples by Moulton, Allen., Madnick, Stuart E., Siegel, Michael D.

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Invisible inequality leads to punishing the poor and rewarding the rich by HAUSER, OLIVER P, KRAFT-TODD, GORDON T, RAND, DAVID G, NOWAK, MARTIN A, NORTON, MICHAEL I

“…In Experiments 2 and 3, participants who played a public goods game – and were assigned incomes reflective of the US income distribution either at random or on merit – punished the poor (for small absolute contributions) and rewarded the rich (for large absolute contributions) when incomes were unknown; when incomes were revealed, participants punished the rich (for their low percentage of income contributed) and rewarded the poor (for their high percentage of income contributed). …”
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Dynamics of Housing Debt in the Recent Boom and Great Recession by Adelino, Manuel D., Schoar, Antoinette, Severino Diaz, Felipe

“…We show that the mortgage expansion was shared across the entire income distribution; that is, the flow and stock of debt rose across all income groups (except for the top 5%). …”
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Loan Originations and Defaults in the Mortgage Crisis: The Role of the Middle Class by Adelino, Manuel, Schoar, Antoinette, Severino, Felipe

“…Finally, middle-income, high-income, and prime borrowers all sharply increased their share of delinquencies in the crisis. …”
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Household Innovation and R&D: Bigger than You Think by Sichel, Daniel, Hippel, Eric

“…© 2020 The Authors. Review of Income and Wealth published by John Wiley & Sons Ltd on behalf of International Association for Research in Income and Wealth Despite recent interest in measuring household activities, investment in household R&D (or household innovation), has not been considered in any of the literatures on national-accounts-style measurement. …”
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Banks’ exposure to interest rate risk and the transmission of monetary policy by Gomez, Matthieu, Landier, Augustin, Sraer, David, Thesmar, David

“…The cash-flow exposure of banks to interest rate risk, or income gap, is a significant determinant of the transmission of monetary policy to bank lending and real activity. …”
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Real Effects of Accounting Rules: Evidence from Multinational Firms' Investment Location and Profit Repatriation Decisions by Graham, John R., Hanlon, Michelle, Shevlin, Terry

“…Our evidence indicates that avoiding financial accounting income tax expense is as important as avoiding cash income taxes when corporations decide where to locate operations and whether to repatriate foreign earnings. …”
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Where do firms manage earnings? by Dyreng, Scott D., Hanlon, Michelle, Maydew, Edward L.

“…We also find some evidence that profitable firms with extensive tax haven subsidiaries manage earnings more than other firms and that the earnings management is concentrated in foreign income. Apart from these results, we find that most earnings management takes place in domestic income, not foreign income.…”
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Does Tax Policy Affect Executive Compensation? Evidence from Postwar Tax Reforms by Frydman, Carola, Molly, Raven S.

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Houses as ATMs: Mortgage Refinancing and Macroeconomic Uncertainty by Chen, Hui

“…We estimate a structural model of liquidity management featuring countercyclical idiosyncratic labor income uncertainty, long- and short-term mortgages, and realistic borrowing constraints. …”
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A Lintner Model of Payout and Managerial Rents by Lambrecht, Bart M., Myers, Stewart C.

“…Payout smooths out transitory shocks to current income and adjusts gradually to changes in permanent income. …”
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Economic Consequences of IFRS Adoption: The Role of Changes in Disclosure Quality* by Li, Bin, Siciliano, Gianfranco, Venkatachalam, Mohan, Naranjo, Patricia, Verdi, Rodrigo S

“…We find that IFRS-adopting firms provide more disaggregated information upon IFRS adoption, such as more granular disclosure of intangible assets and long-term investments on the balance sheet and greater disaggregation of depreciation, amortization, and nonoperating income items on the income statement. In the second step, we link the observed disclosure changes to the benefits and costs of IFRS adoption. …”
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The costs and benefits of leaving the EU: trade effects by Dhingra, Swati, Huang, Hanwei, Ottaviano, Gianmarco, Paulo Pessoa, João, Sampson, Thomas, Van Reenen, John Michael

“…The negative effects of Brexit are widely shared across the entire income distribution and are unlikely to be offset from new trade deals.…”
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Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting Conservatism by BALL, RAY, KOTHARI, S. P., NIKOLAEV, VALERI V., Kothari, S. P.

“…We analyze the measure's validity, in the context of a model with accounting income incorporating different types of information with different lags, and with noise. …”
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Prices and Supply Disruptions during Natural Disasters by Cavallo, Eduardo, Rigobon, Roberto, Cavallo, Alberto F.

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Addressing Inequality: The First Step Beyond COVID-19 and Towards Sustainability by Ashford, Nicholas A., Hall, Ralph P., Arango-Quiroga, Johan, Metaxas, Kyriakos A., Showalter, Amy L.

“…This paper explores over 30 interventions across the following nine categories of change that hold the potential to address inequality, provide all citizens with access to essential goods and services, and advance progress towards sustainability: (1) Income and wealth transfers to facilitate an equitable increase in purchasing power/disposable income; (2) broadening worker and citizen ownership of the means of production and supply of services, allowing corporate profit-taking to be more equitably distributed; (3) changes in the supply of essential goods and services for more citizens; (4) changes in the demand for more sustainable goods and services desired by people; (5) stabilizing and securing employment and the workforce; (6) reducing the disproportionate power of corporations and the very wealthy on the market and political system through the expansion and enforcement of antitrust law such that the dominance of a few firms in critical sectors no longer prevails; (7) government provision of essential goods and services such as education, healthcare, housing, food, and mobility; (8) a reallocation of government spending between military operations and domestic social needs; and (9) suspending or restructuring debt from emerging and developing countries. …”
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